TaxTMI 
TaxTMI 
2002 (2) TMI 125
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....istered trade marks "Comfit" along with logo is valid in the absence of registration with the proper authority in terms of the Trade & Merchandise Marks Act, 1958? 2. Whether in the absence of registration of the agreement with the proper authority, M/s. Primella Sanitary Products Pvt. Ltd., Cortalim would not be eligible to avail the benefit of Notification 175/86-C.E., dated 1-3-86 as amended and Notification 1/93, dated 28-2-93 in view of Para 7 of Notification 175/86-C.E., dated 1-3-86 and Para 4 of Notification 1/93, dated 28-2-93?" 2. The brief facts necessary for the decision of this application are set out hereunder :- The respondent M/s. Primella Hoden (I) Pvt. Ltd., had filed two classification lists No. 60/92-93 with effect fr....
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....en (I) Pvt. Ltd., and which was not eligible for the benefits under the said notifications. The show cause notice dated 29th June, 1993 is filed with the application and is at Exhibit 'A'. It is stated in the first paragraph of the show cause notice that the respondent had filed two classification lists for its product 'sanitary napkins' bearing brand name 'Comfit Always' belonging to M/s. Christine Hoden (I) Pvt. Ltd. Thus, it is apparent that the show cause notice was issued under an assumption that the brand name 'Comfit Always' belonged to M/s. Christine Hoden (I) Pvt. Ltd. 4. The respondent filed its reply to the show cause notice on 11th October, 1993 and in the reply it was pointed out that the brand name used by the respondent is '....
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....phs 7 and 4 of the notification are reproduced hereunder :- "7. The exemption contained in this notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification : ……………… 4. The exemption contained in this notification shall not apply to the specified goods, bearing a brand name or trade name (registered or not) of another person : …………………" 6. On the basis of the finding of the CEGAT, therefore this application under Section 35H of the Central Excise Act, 1944. 7. We have heard, Mr. Thali, the learned Counsel appearing for the applicant a....
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....rd by a Special Bench. Similarly, where the appeal involves the determination of any question that has a relation to the value of goods for the purposes of assessment, that appeal must be heard by a Special Bench. Cases that relate to the rate of Customs duty for the purposes of assessment and which relate to the value of goods for the purposes of assessment are advisedly treated separately and placed before Special Benches for decision because they, more often than not, are of importance not only to the importers who are parties thereto but also to many other importers who import or propose to import the same or similar goods. Since the decisions of CEGAT in such matters would have wide application they are, by the terms of the statute, to....
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....id expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods." 9. The entire proceedings against the respondent were initiated on the groun....